2026 (7) TMI 1735

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....quashing of the impugned order dated 12.01.2023 (Annexure P-6), passed by the Principal Commissioner of Income Tax-1, Amritsar-respondent No. 1, whereby, the jurisdiction over the petitioner's cases has been transferred from Amritsar Circle to Ludhiana Circle. 2. Learned counsel for the petitioner contends that the petitioner is having various business offices in the area of Amritsar, Jalandhar, Batala and Pathankot, however, his principal place of business is at Amritsar, Punjab, while his residence is also at Amritsar. Vide notice dated 27.12.2022 (Annexure P-4), the Principal Commissioner of Income Tax-1, Amritsar, had proposed to transfer the jurisdiction of petitioner's cases from ACIT/DCIT, Circle-1, Amritsar to ACIT/DCIT Central C....

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....nexure P-5), wherein he made a request for adjournment of the proceedings beyond 16.01.2023 and also sought an opportunity to file a detailed representation through his CA. The relevant portion of the reply reads as under:- "The detailed representation in this matter will be made by my counsel Mr. Sanjiv Mehtra Chartered Account, PC Mehra & Co. Chartered Accountant. As he is on leave these days. It is requested that the matter may kindly be adjourned to any date after 16.01.2023." 7. It is also not disputed that while exercising the powers under Section 127 of the Act, the Director General, Chief Commissioner or the Commissioner is required to give a reasonable opportunity of hearing to the assessee. The transfer order from one ....

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....whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order; (b) where the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners aforesaid are not in agreement, the order transferring the case may, similarly, be passed by the Board or any such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. ....